Delhi high court, Justice Manmohan and Justice Navin Chawla
Delhi high court, Justice Manmohan and Justice Navin Chawla

[Income Tax Act] Faceless Assessment Scheme does not take away right to personal hearing: Delhi High Court

The Court said that the word "may” in Section 144B(viii) of the Act should be read as “must” or “shall” and the requirement of giving an assessee a reasonable opportunity of personal hearing is mandatory.

The requirement of giving an assessee under the Income Tax Act a reasonable opportunity of personal hearing is mandatory (if the assessee asks for it) and the provision of Faceless Assessment Scheme does not mean that no personal hearing can be granted, the Delhi High Court ruled on Friday [Bharat Aluminium Company Limited v Union of India and Ors].

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